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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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HM Revenue & Customs
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Notices of decision: Wording of decisions extending time limits to pay voluntary Class 2 National Insurance contributions

DANSP24100 explains that appealable decisions can be issued which tell a person whether the time limit for paying voluntary Class 2 National Insurance contributions (NIC) can be extended.

Persons named in a decision

The DAA1(A) should be issued to the person who wants to pay voluntary Class 2 NIC.

Period covered by a decision

When you issue such a decision refer to the tax year or tax years for which the person wants to pay voluntary Class 2 NIC.

Example of wording

The examples below apply the legal requirements and general principles for wording decisions in DANSP29200 and DANSP29300.

Example

My decision is that:

In the 2000/01 tax year you were entitled to pay Class 2 contributions.

You failed to pay Class 2 contributions within the period within which it may be paid.

The failure to pay was attributable to your ignorance or error. That ignorance or error was the result of your failure to exercise due care and diligence.

Commentary on example

Before issuing such a decision, HMRC should have told the contributor

  • the time limits within which Class 2 NIC must be paid
  • when the time limits can be extended
  • why we consider that the time limits cannot be extended.